(심리불속행) 부정한 적극적인 행위에 의하여 과세표준을 과소신고하였다고 단정할 수 없으므로 부당과소신고가산세 부과요건에 해당하지 않음[국패]
Seoul High Court-2014-Nu-43136 ( October 30, 2014)
Seocho 2013west085 (20 March 20, 2013)
(Psychological Incompetence) Since it cannot be readily concluded that a tax base was underreported by an illegal active act, it does not constitute an element to impose an unfair underreporting additional tax.
(Summary of the Judgment) Since it cannot be readily concluded that a return of tax base was filed by an illegal active act, the Plaintiff’s return of tax base does not fall under the requirements for imposing penalty taxes
Article 47-3 of the former Framework Act on National Taxes
The appeal is dismissed.
The costs of appeal are assessed against the defendant.
All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the assertion on the grounds of appeal by the appellant falls under Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the Act. It is so decided as per Disposition